Tariff refunds begin

U.S. importers can now start claiming refunds for Trump-era tariffs that the Supreme Court struck down in February, with as much as $166 billion at stake. (cbp.gov) U.S. Customs and Border Protection opened the first phase of its CAPE refund tool on April 20 inside the Automated Commercial Environment portal used by importers and customs brokers. CBP said the system is for duties collected under the International Emergency Economic Powers Act, or IEEPA. (content.govdelivery.com, cbp.gov) The Supreme Court ruled on February 20, 2026, in *Learning Resources v. Trump* that IEEPA does not authorize a president to impose tariffs. The case turned on a basic separation-of-powers question: Congress writes tax and tariff laws, and the court said IEEPA did not transfer that power. (supremecourt.gov, scotusblog.com) A second court order on March 4 widened the practical effect of that ruling. The U.S. Court of International Trade said “all importers of record” that paid those IEEPA duties are entitled to refunds, not just the companies that sued first. (sullcrom.com, hklaw.com) The scale is unusually large for a customs repayment program. CBP told the court that more than 330,000 importers paid about $166 billion on more than 53 million shipments covered by the now-invalid duties. (opb.org, cnbc.com) The refunds do not cover every tariff from Trump’s trade agenda. They apply to duties imposed under IEEPA, the 1977 emergency-powers law, rather than tariffs imposed under other trade statutes such as Section 232 or Section 301. (supremecourt.gov, piie.com) For businesses, the process is less automatic than a tax refund. Importers or their brokers must file through the new portal, and trade lawyers have warned for weeks that the government needed new software because its existing customs systems were not built to reverse duties on this scale. (cbp.gov, cnbc.com, skadden.com) President Donald Trump has also attached politics to the rollout. Global Trade Review reported on April 22 that Trump said he would “remember” companies that do not seek the money back, even as CBP said the launch itself began without major disruption. (gtreview.com, cbp.gov) Consumers are mostly bystanders in this phase. News reports on the launch said the refund system is aimed at businesses that paid the duties at the border, though some retailers and manufacturers could later decide how much of any recovered cash stays on their books, goes to prices, or offsets newer import costs. (usatoday.com, time.com) The immediate next step is administrative, not legal drama: companies have to file, CBP has to process, and one of the biggest tariff unwinds in recent U.S. history has moved from court orders into claims forms. (cbp.gov, gtreview.com)